- 1 - NC: 2025:KHC:4453 WP No. 44479 of 2016 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 44479 OF 2016 (LB-BMP) BETWEEN: 1. GAYATHRI EDUCATION SOCIETY (REGD.) WEST OF CHORD ROAD, MAHALAKSHMIPURAM, BENGALURU-560 086. REPRESENTED BY ITS SECRETARY SMT KRISHNAVENI …PETITIONER (BY SRI. UMESH R S, ADVOCATE) AND: 1. THE COMMISSIONER BBMP, J.C.ROAD, BENGALURU-560 001. 2. THE ASSISTANT REVENUE OFFICER BBMP,NAGAPURA SUB-DIVISION, 1ST FLOOR,RAJAJINAGARA COMMERCIAL COMPLEX, 2ND BLOCK,RAJAJINAGAR, BENGALURU-560 010. …RESPONDENTS (BY SRI. BATHE GOWDA K V., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS RELATING TO THE IMPUGNED ENDORSEMENT DTD.02.05.2016 ISSUED BY THE R-2 ON 02.05.2016 VIDE ANNEX-P AND ETC. Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4453 WP No. 44479 of 2016 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The facts as could be ascertained from the pleadings are that, by the endorsement dated 02.05.2016, the Bruhat Bengaluru Mahanagara Palike ('the BBMP') accepted the request of the petitioner and exempted it from payment of property tax with effect from 01.04.2008. 2. However, it was made clear that the petitioner would be liable to pay the service charges. The endorsement also indicates from the year 1998-99 upto 2007-08, the petitioner would have the liability to pay the property tax. 3. Learned counsel appearing for the petitioner submits that, as a matter of fact, the petitioner has paid the property tax not only upto 2007-08, but also for the years 2008-09 up to 2011-12. He submits that since - 3 - NC: 2025:KHC:4453 WP No. 44479 of 2016 the petitioner was exempted from payment of the property tax from 01.04.2008, the property tax so recovered from the petitioner from 01.04.2008 should be adjusted towards service charges and the balance should be refunded to the petitioner. 4. In my view since, admittedly as per Annexure – P the BBMP has exempted the petitioner from payment of the property tax from 01.04.2008, if the petitioner despite the exemption has paid the property tax, the same shall be adjusted towards service charges that the petitioner was liable to pay under the endorsement dated 02.05.2016 (Annexure – P). If there is any amount in excess, the same shall also be refunded to the petitioner. 5. The petitioner is also permitted to give a representation requesting the BBMP to adjust the property tax that he has paid for the year 2008-09 up to 2011-12 towards the payment of service charges. - 4 - NC: 2025:KHC:4453 WP No. 44479 of 2016 6. This exercise shall be undertaken and completed within a period of two months. 7. This writ petition is accordingly disposed of. 8. In view of the disposal of the petition, all pending interlocutory applications, if any, stand disposed of. Sd/- (N S SANJAY GOWDA) JUDGE GSR List No.: 1 Sl No.: 49